Niue consists of a single uplifted coral atoll, oval in shape and reaching a maximum height of about 70 meters above sea level. It is actually one of the largest carbonate islands in the Pacific, and probably the largest uplifted atoll in the world. The island is almost surrounded by a narrow platform cut into the former reef structure and forming a modern reef flat, becoming discontinuous in the south and east. Few details are known about the diversity of the reefs, although 243 marine fish have been recorded and there are reported to be over 43 coral genera.

Tropical Cyclone Ofa struck the island in 1990 and was reported to have caused considerable damage to the reefs, particularly on the western coast. Over 200 kilometers southeast of Niue there is a substantial seamount capped by a significant atoll-like structure: Beveridge Reef. Although there is no vegetated land, there is a significant and apparently permanent sand cay on the northern mouth of the lagoon channel, and there may be other cays. Coral cover is reported to be high, and the fish populations diverse and unfished. Niue is an internally self-governing state which exists in free association with New Zealand. All Niueans have New Zealand citizenship, and in fact the majority live in New Zealand. The resident population live almost entirely along the coastal terrace which is typically about 500 meters wide. Fishing is an important activity, although mostly focused on offshore pelagic species. There is no export fishery. There is a limited amount of tourism to the island and some diving. A substantial proportion of the eastern coastline, including the offshore reef, is included in the Huvalu Forest Conservation Area. Although the marine components of this site are not well known they are not considered to be heavily exploited. Beveridge Reef has also been declared as protected, although its legal status is unclear and there is no active management.